LEIB & C°: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LEIB & C°
Largest movements
- Cash +€32,035
up €32,035 (+72.4%), from €44,253 to €76,289
mainly Other debts (+€81,204) and Net result for the year (+€28,869)
- Tangible fixed assets +€8,616
up €8,616 (+6.5%), from €132,208 to €140,823
- Receivables after one year +€5,768
up €5,768 (+10.9%), from €52,832 to €58,600
- Other debts +€81,204
new in 2025: €81,204
- Reserves -€45,374
down €45,374 (-35.2%), from €129,080 to €83,706
of which Distributable reserves: -€42,531
- Tax, wage and social debts +€18,776
up €18,776 (+542.8%), from €3,459 to €22,235
- Trade debts -€5,737
down €5,737 (-45.4%), from €12,641 to €6,903
- Gross operating margin +€32,103
up €32,103 (+85.0%), from €37,776 to €69,879
- Taxes +€8,382
up €8,382 (+121.4%), from €6,902 to €15,284
- Depreciation +€4,364
up €4,364 (+25.5%), from €17,088 to €21,452
- Financial charges +€906
up €906 (+1730.9%), from €52 to €958
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,402 | €294,363 | +€46,961 | +19.0% |
| Fixed assets | 21/28 | €132,208 | €140,823 | +€8,616 | +6.5% |
| Tangible fixed assets | 22/27 | €132,208 | €140,823 | +€8,616 | +6.5% |
| Land and buildings | 22 | €132,208 | €140,823 | +€8,616 | +6.5% |
| Current assets | 29/58 | €115,195 | €153,540 | +€38,345 | +33.3% |
| Amounts receivable after more than one year | 29 | €52,832 | €58,600 | +€5,768 | +10.9% |
| Other amounts receivable | 291 | €52,832 | €58,600 | +€5,768 | +10.9% |
| Stocks and contracts in progress | 3 | - | €598 | +€598 | |
| Stocks | 30/36 | - | €598 | +€598 | |
| Amounts receivable within one year | 40/41 | €18,109 | €18,053 | -€56 | -0.3% |
| Trade receivables | 40 | €12,342 | €0 | -€12,342 | -100.0% |
| Other amounts receivable | 41 | €5,768 | €18,053 | +€12,285 | +213.0% |
| Cash at bank and in hand | 54/58 | €44,253 | €76,289 | +€32,035 | +72.4% |
| Total equity and liabilities | 10/49 | €247,402 | €294,363 | +€46,961 | +19.0% |
| Equity | 10/15 | €227,804 | €182,430 | -€45,374 | -19.9% |
| Contributions | 10/11 | €65,958 | €65,958 | = | 0.0% |
| Reserves | 13 | €129,080 | €83,706 | -€45,374 | -35.2% |
| Tax-exempt reserves | 132 | €5,212 | €2,369 | -€2,843 | -54.5% |
| Distributable reserves | 133 | €123,868 | €81,338 | -€42,531 | -34.3% |
| Profit (loss) carried forward | 14 | €32,766 | €32,766 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,499 | €1,590 | -€1,909 | -54.5% |
| Deferred taxes | 168 | €3,499 | €1,590 | -€1,909 | -54.5% |
| Amounts payable | 17/49 | €16,100 | €110,343 | +€94,243 | +585.4% |
| Amounts payable within one year | 42/48 | €16,100 | €110,343 | +€94,243 | +585.4% |
| Trade debts | 44 | €12,641 | €6,903 | -€5,737 | -45.4% |
| Suppliers | 440/4 | €12,641 | €6,903 | -€5,737 | -45.4% |
| Taxes, remuneration and social security | 45 | €3,459 | €22,235 | +€18,776 | +542.8% |
| Taxes | 450/3 | €3,459 | €22,235 | +€18,776 | +542.8% |
| Other amounts payable | 47/48 | - | €81,204 | +€81,204 | |
| Remuneration, social security and pensions | 62 | - | €46 | +€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,088 | €21,452 | +€4,364 | +25.5% |
| Other operating charges | 640/8 | €6,119 | €6,708 | +€589 | +9.6% |
| Gross operating margin | 9900 | €37,776 | €69,879 | +€32,103 | +85.0% |
| Operating profit (loss) | 9901 | €14,569 | €41,672 | +€27,103 | +186.0% |
| Financial income | 75/76B | €1,320 | €1,530 | +€210 | +15.9% |
| Recurring financial income | 75 | €1,320 | €1,530 | +€210 | +15.9% |
| Financial charges | 65/66B | €52 | €958 | +€906 | +1730.9% |
| Recurring financial charges | 65 | €52 | €958 | +€906 | +1730.9% |
| Profit (loss) for the period before taxes | 9903 | €15,836 | €42,244 | +€26,408 | +166.8% |
| Transfer from deferred taxes | 780 | €1,909 | €1,909 | = | 0.0% |
| Income taxes | 67/77 | €6,902 | €15,284 | +€8,382 | +121.4% |
| Profit (loss) for the period | 9904 | €10,843 | €28,869 | +€18,026 | +166.2% |
| Transfer from tax-exempt reserves | 789 | €2,843 | €2,843 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,686 | €31,711 | +€18,026 | +131.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.